This is in response to a letter from your office dated July 25, 2017, which transmitted the referenced second appeal on behalf of Sherman Township, Washington County, Kansas (Subrecipient). The Subrecipient is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $77,156.13 in Public Assistance funding for the restoration of its gravel and dirt road network. As explained in the enclosed analysis, I have determined the Subrecipient has not demonstrated the predisaster condition of its roads, and thus has not shown the claimed damage was a direct result of the disaster. Accordingly, I am denying the appeal. Please inform the Subrecipient of my decision. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.